ATD Legislative Priorities



 ATD Legislative Priorities

The Federal Excise Tax on New Heavy-Duty Trucks Hurts Small Businesses 

Congress imposes a 12 percent federal excise tax (FET) on most new heavy-duty trucks. The FET depresses new heavy-duty truck sales and delays the deployment of cleaner, safer and more fuel-efficient trucks.  This burdensome tax is in addition to the nearly $40,000 in new and recent federal emissions and fuel-economy mandates that will make it harder for small businesses to afford a new heavy-duty truck.  Congress should pass legislation, H.R. 2946, to repeal this harmful and outdated tax to stimulate the U.S. sale of new heavy duty trucks as part of tax reform.

Learn More


Tax Reform Must Ensure That Any Changes to LIFO and Like-Kind Exchanges (LKE) Do Not Negatively Impact Small Business

Limiting the use of LIFO and like-kind exchanges would take working capital away from truck dealerships that could be used to maintain or create jobs. Previous tax reform proposals would repeal LIFO, and significantly restrict the amount and type of business property that would qualify for LKE treatment. The House Republican Tax Blueprint is the basis for tax reform legislation expected later this year.

Learn More


Estate Tax Reform Must Ensure Dealerships Remain Transferable To Future Generations

The estate tax can force the sale of illiquid dealership assets and destroy the viability of the dealership. In 2013 Congress passed a permanent estate tax bill, setting a 40 percent tax rate and a $5 million exemption.  The House Republican “Tax Blueprint,” the basis for tax reform legislation expected later this year, includes repeal of the estate tax. Legislation has also been introduced in the House and Senate to repeal the estate tax.  NADA supports repeal of the estate tax to help protect family businesses.

Learn More



Phase 2: Greenhouse Gas (GHG) Emissions and Fuel Efficiency Standards for Medium and Heavy-Duty Engines and Vehicles


Highway Trust Fund

Read ATD's testimony regarding the Highway Trust Fund:  U.S. House Testimony | U.S. Senate Testimony